Table 235.40.

Public elementary and secondary revenues and expenditures, by locale, source of revenue, and function of expenditure: 2018-19

Source of revenue and function of expenditure	Total1	City, large	City, midsize	City, small	Suburban, large	Suburban, midsize	Suburban, small	Town, fringe	Town, distant	Town,     remote	Rural, fringe	Rural, distant	Rural, remote
1	2	3	4	5	6	7	8	9	10	11	12	13	14
Revenue amounts (in millions of     unadjusted dollars)
Total revenue	$773,300	$149,807	$53,005	$53,525	$289,641	$27,057	$14,092	$18,107	$36,249	$21,190	$56,847	$37,588	$15,868
Federal	59,963	13,947	5,069	4,559	17,285	1,960	980	1,385	3,323	2,318	4,228	3,010	1,867
Title I	14,638	4,149	1,286	1,174	3,690	455	221	285	819	526	928	717	389
Child Nutrition Act	17,145	3,965	1,426	1,297	4,967	623	285	383	1,023	580	1,272	940	385
Children with disabilities (IDEA)	12,017	2,269	940	936	4,287	412	250	271	637	367	901	541	203
Impact aid	1,768	183	85	82	215	23	11	118	81	242	160	112	456
Bilingual education	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
Indian education	111	12	3	5	8	2	3	2	10	15	7	10	33
Math, science, and professional     development	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
Safe and drug-free schools	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
Vocational and technical education	579	125	46	43	176	18	11	12	35	25	50	26	12
Other and unclassified	13,705	3,244	1,283	1,022	3,942	428	199	314	719	563	910	663	388
State	361,627	64,873	27,007	26,933	125,210	13,868	6,951	9,755	19,834	10,987	28,004	20,277	7,877
General formula assistance	250,302	47,871	19,384	18,497	79,777	9,418	4,835	7,176	14,231	8,328	19,946	15,033	5,776
Special education programs	21,657	3,964	1,679	1,622	8,502	805	347	498	990	551	1,556	823	321
Compensatory and basic skills	6,634	1,050	531	584	2,406	307	101	122	360	167	538	336	128
Bilingual education	1,394	145	87	84	850	78	11	7	39	16	60	12	5
Gifted and talented	1,324	47	119	58	797	47	8	11	37	11	153	28	8
Vocational education	1,402	56	102	97	544	60	31	22	103	62	189	101	35
Staff improvement programs	6,444	540	443	580	2,493	291	185	152	375	161	704	408	111
Capital outlay and debt service	6,333	492	360	565	2,302	302	86	230	441	291	558	383	323
Other2	66,138	10,708	4,303	4,846	27,540	2,560	1,347	1,539	3,257	1,399	4,300	3,153	1,169
Local	351,709	70,988	20,928	22,033	147,146	11,228	6,161	6,967	13,092	7,885	24,615	14,301	6,124
Property tax3	221,094	33,478	12,998	14,054	100,417	6,391	4,318	4,939	9,015	5,728	15,343	9,924	4,344
Parent government contribution3	63,252	23,815	3,301	2,982	23,459	2,701	560	442	879	205	3,545	1,001	318
Private4	13,925	1,436	789	817	5,903	535	258	367	747	450	1,330	904	387
Other5	53,439	12,260	3,841	4,180	17,366	1,601	1,026	1,218	2,450	1,502	4,398	2,473	1,076
Percentage distribution of revenue
Total revenue	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0
Federal	7.8	9.3	9.6	8.5	6.0	7.2	7.0	7.6	9.2	10.9	7.4	8.0	11.8
State	46.8	43.3	51.0	50.3	43.2	51.3	49.3	53.9	54.7	51.8	49.3	53.9	49.6
Local	45.5	47.4	39.5	41.2	50.8	41.5	43.7	38.5	36.1	37.2	43.3	38.0	38.6
Expenditure amounts (in millions of     unadjusted dollars)
Total expenditures	$778,540	$151,577	$53,719	$54,544	$291,716	$26,792	$14,170	$18,440	$36,826	$21,175	$56,849	$36,886	$15,599
Current expenditures for schools	657,443	122,825	45,343	45,866	248,218	23,459	12,194	15,456	31,369	18,119	48,746	32,297	13,424
Instruction	396,054	75,080	26,449	27,366	151,555	14,133	7,292	9,304	18,580	10,625	29,049	18,955	7,618
Student support6	40,460	6,361	3,148	3,082	16,644	1,465	799	894	1,842	1,105	2,894	1,603	608
Instructional staff support7	31,714	5,968	2,770	2,500	11,707	1,164	585	683	1,445	834	2,169	1,304	575
General administration	13,345	1,920	705	823	4,360	365	271	407	893	565	1,208	1,203	614
School administration	37,505	7,268	2,776	2,632	13,927	1,327	684	854	1,772	1,004	2,720	1,800	739
Operation and maintenance	60,410	11,482	3,973	4,189	22,299	2,201	1,114	1,427	2,924	1,768	4,518	3,102	1,408
Student transportation	27,773	4,776	1,708	1,667	10,379	981	531	694	1,369	707	2,485	1,785	686
Other support services8	24,222	5,153	1,962	1,747	8,683	837	440	568	1,089	636	1,604	1,019	477
Food services	24,706	4,642	1,803	1,771	8,099	921	454	603	1,431	848	2,003	1,481	649
Enterprise operations9	1,208	155	48	86	557	64	24	19	22	22	92	41	49
Other	46	21	1	1	8	1	1	0	2	4	4	4	2
Other current expenditures	22,918	8,857	1,336	1,442	7,057	478	240	387	687	457	955	640	369
Interest on school debt	20,507	4,459	1,471	1,410	7,869	598	377	539	846	422	1,482	719	218
Capital outlay	77,672	15,435	5,570	5,825	28,571	2,257	1,358	2,058	3,924	2,177	5,665	3,230	1,588
Percentage distribution of current     expenditures for schools
All current expenditures for schools	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0
Instruction	60.2	61.1	58.3	59.7	61.1	60.2	59.8	60.2	59.2	58.6	59.6	58.7	56.8
Student and instructional staff support	11.0	10.0	13.1	12.2	11.4	11.2	11.3	10.2	10.5	10.7	10.4	9.0	8.8
General and school administration	7.7	7.5	7.7	7.5	7.4	7.2	7.8	8.2	8.5	8.7	8.1	9.3	10.1
Operation and maintenance	9.2	9.3	8.8	9.1	9.0	9.4	9.1	9.2	9.3	9.8	9.3	9.6	10.5
Student transportation	4.2	3.9	3.8	3.6	4.2	4.2	4.4	4.5	4.4	3.9	5.1	5.5	5.1
Food service and other	7.6	8.1	8.4	7.9	7.0	7.8	7.5	7.7	8.1	8.3	7.6	7.9	8.8
Per pupil amounts (in unadjusted     dollars)
Current expenditure per pupil	$13,037	$14,156	$12,582	$12,802	$13,372	$12,195	$12,570	$12,374	$11,937	$11,504	$12,093	$12,194	$13,716
Instruction expenditure per pupil	7,854	8,653	7,339	7,639	8,165	7,347	7,516	7,449	7,071	6,746	7,207	7,157	7,784

‡Reporting standards not met. Data were missing for more than 15 percent of agencies in the 50 states and the District of Columbia at the national level. Federal revenues for this program-specific category are reported under "Other and unclassified" in this table.

1 Includes data for LEAs with missing locale information.

2 Includes transportation programs, school lunch programs, state payments on behalf of the local education agency, all other revenues from state sources, and unspecified state revenue.

3 Property tax and parent government contributions are determined on the basis of independence or dependence of the local school system and are mutually exclusive.

4 Includes tuition fees, transportation fees, textbook sales and rentals, school lunch revenues, district activity receipts, other student fees, and private contributions.

5 Includes revenues from other taxes, rents and royalties, sales and services, interest earnings, and other local revenues. Excludes revenues from other in-state school systems.

6 Includes expenditures for guidance, health, attendance, social work, student accounting, counseling, student appraisal, information, record maintenance, placement services, and medical, dental, nursing, psychological, and speech pathology services.

7 Includes expenditures for curriculum development, staff training, supervision of instruction service improvements, academic assessment, and media, library, and instruction-related technology services.

8 Includes business support services concerned with paying for, transporting, exchanging, and maintaining goods and services for local education agencies; central support services, including planning, research, evaluation, information, staff, and data processing services; and other support services.

9 Includes expenditures for operations funded by sales of products or services (e.g., school bookstore or computer time).

NOTE: Data in this table represent the 50 states and the District of Columbia. Unadjusted (or "current") dollars have not been adjusted to compensate for inflation. Detail may not sum to totals because of rounding.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "Local Education Agency (School District) Finance Survey (F-33)," 2018-19; and Education Demographic and Geographic Estimates (EDGE) program, "Public Local Education Agency Geocode File," 2018-19. (This table was prepared January 2022.)